OpenLegislation

Paragraph 1

(1)

References in this Schedule—

(a)

to the delivery of a DST return are to the delivery of a return by the responsible member for an accounting period where the return complies with the requirements of paragraph 2(2);

(b)

to the filing date, in relation to a DST return, are to the last day of the period within which the return must be delivered.

(2)

In this Schedule—

  • “relevant person” has the same meaning as in section 47;

  • “tax” means digital services tax;

  • “tribunal” means the First-tier Tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal.